(a) Refundable deposits shall be includable as gross income of the taxpayer for the month in which the deposits are forfeited by the lessee.
(b) Reserved.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 6938, § 22, 4-25-88; Ord. No. 8440, § 23, 1-23-95)